Revenue New Requirements for paying Guest Lecturer / Speaker

Revenue have issued new requirements on their website in relation to paying guest lecturer / speaker. With effect from 1 September 2019, lecture fees in respect of part-time or “once off” lecturers should now be taxed through the PAYE system i.e. paid net of statutory deductions for income tax, USC and PRSI.

Payment Process for Guest Lecturers / Speakers

How to know if you are resident for tax purposes

Please review information about Tax residence on the Revenue website here

 

Taxation of Payment to Guest Lecturer and Teaching Support Staff in NUI Galway

For the purposes of this clarification, a guest lecturer is an individual who is invited to give a lecture/talk on an exceptional basis in the University. The fee payable to guest lecturers may recognise and incorporate some underlying costs in relation to travel and subsistence costs incurred by the invited guest lecturer. Any such lecture fees (including any contribution towards travel & subsistence) paid to guest lecturers are taxed through the PAYE system (i.e. paid net of statutory deductions for income tax, USC and PRSI).

Teaching Support Staff (including other categories of academics/teachers) are engaged to deliver lectures, workshops, etc. and are remunerated in line with University authorised hourly rates. Individuals in this category may lecture on one, two, or more occasions in a year.

Relevant individuals overwhelmingly fall into the latter category and guest lecturers as described above are the “exception, rather than the norm.”.

The University does not reimburse travel and subsistence costs for either category of lecturer (or, indeed, any staff member) as Revenue’s view is that the normal place of work for such individuals, in their capacity as lecturers/teachers, is the location where they carry out the duties of the engagement (i.e., the University in this case).